How are 2010 rollovers or conversions to a Roth IRA reported on a Form 1099-R?
Qualified plans and IRAs report a 2010 rollover, other than from a designated Roth account in a §401(k) or a §403(b) plan, to a Roth IRA on a 2010 Form 1099-R regardless of whether the recipient elects to include the taxable portion of the rollover in 2010, or half in 2011 and half in 2012. No Form 1099-R is required for 2011 or 2012 for rollovers or conversions to a Roth IRA in 2010.
